Death and taxes
The events of the last year have focused our minds, leading many people to review or write their wills....
Inheritance tax and trusts
Inheritance tax and trusts
New hurdles to overcome
In my first article in the March issue of Tax Adviser, I considered how home loan arrangements were set up and HMRC’s hi...
Deferral of retirement benefits
Funded unapproved retirement benefit schemes (FURBS) and funded employer-financed retirement benefit schemes (EFRBS) are...
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How to be a trustee
If you are appointed as a trustee, it is important to understand clearly the position you have accepted....
Keeping it in the family
The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoiding inherita...
How to be an executor
If you are appointed as an executor when the appointment is unexpected or you have not carried out the role before, it i...
The gift of protection
In July 2019, the Office of Tax Simplification (OTS) released its second report on simplifying the design of inheritance...
It isn’t child’s play…
There are no special rules that apply to arrangements to fund education costs for family members – which is just as well...
Not only… but also
This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales....